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IFRS

Did any one can update me on the latest issued IFRS ?
Posted by ELSHAFIE on January 16, 2011 07:12AM
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Comments

RE: IFRS

June 2011:
The IASB recently issued the Exposure Draft, Improvements to IFRSs, under its annual improvement project. The ED proposes to amend five IFRSs: (1) IFRS 1, First-time Adoption of International Financial Reporting Standards; (2) IAS 1, Presentation of Financial Statements; (3) IAS 16, Property, Plant and Equipment; (4) IAS 32, Financial Instruments: Presentation; and (5) IAS 34, Interim Financial Reporting. The proposals are expected to be final by March 2012, with most effective for annual periods beginning on or after January 1, 2013.
Iwan A at 8/21/2011 10:15:44 AM
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RE: IFRS

IASB issued IFRS 9 financial instruments replacing parts of IAS 39 with respect to the classification and measurement of financial assets.
IFRS 9 :-
Entity shall recognise a financial asset or a financial liability in its statement of financial position when and only when the entity become party to the contractual provisions of the instrument and the measurement is FVTPL 
IAS 39 still cover the impairment of financial assets, and IFRS 9 incorporate only the impairment review for financial assets that are measured at ACM.

Ali022 at 7/13/2012 12:41:36 PM
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(Unrated)

RE: IFRS

IASB issued IFRS 9 financial instruments replacing parts of IAS 39 with respect to the classification and measurement of financial assets.
IFRS 9 :-
Entity shall recognise a financial asset or a financial liability in its statement of financial position when and only when the entity become party to the contractual provisions of the instrument and the measurement is FVTPL 
IAS 39 still cover the impairment of financial assets, and IFRS 9 incorporate only the impairment review for financial assets that are measured at ACM.

Ali022 at 7/13/2012 12:41:36 PM
You must sign in to rate content.
(Unrated)

RE: IFRS

June 2011:
The IASB recently issued the Exposure Draft, Improvements to IFRSs, under its annual improvement project. The ED proposes to amend five IFRSs: (1) IFRS 1, First-time Adoption of International Financial Reporting Standards; (2) IAS 1, Presentation of Financial Statements; (3) IAS 16, Property, Plant and Equipment; (4) IAS 32, Financial Instruments: Presentation; and (5) IAS 34, Interim Financial Reporting. The proposals are expected to be final by March 2012, with most effective for annual periods beginning on or after January 1, 2013.
Iwan A at 8/21/2011 10:15:44 AM
You must sign in to rate content.
(Unrated)

RE: IFRS

June 2011:
The IASB recently issued the Exposure Draft, Improvements to IFRSs, under its annual improvement project. The ED proposes to amend five IFRSs: (1) IFRS 1, First-time Adoption of International Financial Reporting Standards; (2) IAS 1, Presentation of Financial Statements; (3) IAS 16, Property, Plant and Equipment; (4) IAS 32, Financial Instruments: Presentation; and (5) IAS 34, Interim Financial Reporting. The proposals are expected to be final by March 2012, with most effective for annual periods beginning on or after January 1, 2013.
Iwan A at 8/21/2011 10:15:44 AM
You must sign in to rate content.
(Unrated)

RE: IFRS

IASB issued IFRS 9 financial instruments replacing parts of IAS 39 with respect to the classification and measurement of financial assets.
IFRS 9 :-
Entity shall recognise a financial asset or a financial liability in its statement of financial position when and only when the entity become party to the contractual provisions of the instrument and the measurement is FVTPL 
IAS 39 still cover the impairment of financial assets, and IFRS 9 incorporate only the impairment review for financial assets that are measured at ACM.

Ali022 at 7/13/2012 12:41:36 PM
You must sign in to rate content.
(Unrated)

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